El Tax Misery & Reform Index publicado por Forbes (vía La Hora de Todos) agrega 6 índices macroeconómicos relacionados con los impuestos existentes en distintos países (impuesto de sociedades, sobre la renta, sobre el patrimonio, pagos a la Seguridad Social del empleador y del empleado y el impuesto sobre ventas).
El término usado para el indicador agregado, índice de miseria, es cuando menos provocador.Considera que estos impuestos detraen a los ciudadanos y empresas parte de su riqueza que es requisada por el estado, lo cual reduce la capacidad de generación de bienestar. Si el crecimiento y bienestar depende de la iniciativa de los ciudadanos la denominación es correcta; pero para los que, por el contrario, consideren que es el estado el que genera crecimiento mediante la redistribución de la riqueza el nombre será inaceptable. No rato de abrir aquí esta discusión.
En cualquier caso, sea cual sea el nombre elegido, lo más interesante es el análisis de los datos objetivos, y aquí el informe de Forbes es intachable. La “miseria fiscal” es máxima en la Unión Europea y China y mínima en el resto de Asia, Rusia y EEUU:
Overall, the original European Union-15 and China have the highest levels of Tax Misery--China because of its extraordinary social security and pension rates. The lowest levels generally continue to be in the rest of Asia, the Middle East, Russia and the U.S. (Keep in mind that countries at the bottom of our chart are the most tax-friendly to entrepreneurs and wage earners, while those at the top are the harshest.)
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Almost half of the countries on the bright side of global taxation are Asian, including Hong Kong and Taiwan. Singapore continues to lower levies, and Korea codified its new low 17% flat tax (but only for expatriates), which is less than half the top 39% local rate in the Misery Index. India remains at the low end, despite this year's five-point upturn. Japan, although reducing its Misery score, has been hardening its tax treatment of expatriates and remains, with China, the tax worry of the Asian region. Indeed, Japan is not likely to be improving its score in the short run, if expectations of higher consumption taxes to close a massive budget deficit prove out. The nation oughtn't take current glimmers of economic growth for granted.
Not surprisingly, eight of the top ten countries on our list are European. France, though still at the top of the Misery Index, also showed the most reform this year (with a reduction of eight points) by reducing taxes under besieged Prime Minister Dominique de Villepin. A top individual progressive tax rate of 40% is down from 48%. A high earner is now charged this on his incremental salary and investment income, as well as an 11% flat tax on all pay.
Tanto entre los campeones en uno y otro extremo existen casos de éxito y de fracaso por lo que las relaciones causa-efecto simples no tienen cabida como interpretaciones. En el caso europeo, es llamativo que los países nórdicos, aunque en el grupo de mayor recaudación, no superan a muchos otros países europeos. La visión es diferente si se analiza la participación de los impuestos en el PIB de cada país. Este análisis lo realiza Forbes para los países de la OCDE en Overall Tax Burden and Government Spending. En términos relativos los países nórdicos si son los que recaudan más impuestos, entre un 40 y un 50% de su PIB, seguidos muy de cerca por Francia. EEUU, Japón o Corea se sitúan alrededor del 25% y sólo México aparece por debajo del 20%.Lo más relevante parece ser que el mito del encogimiento del estado, al menos si lo medimos como recaudación de impuestos, no aparece contrastado en la evolución de este índice.
This table uses the most recent official numbers available which are for 2004 and thus there is a time lag, but this gives us a good picture of what is happening. This Table is done to make sure that a reduction in the top marginal rate shown in the Misery & Reform Index is not lost through a change in the tax base, deductions or the progressiveness of rates or in the creation of new or hidden taxes at national, regional or local levels. This Table generally follows the Misery & Reform Index ranking with six of the top ten OECD countries in the Misery and Reform Index are also at the top of the Overall Tax Burden and Government Spending Table.
More specifically, this Table shows as does the Index that globally the tax bite dropped slightly from the prior year, with sixteen countries reducing total burden, six remaining constant and eight increasing tax burden. Despite this reduced overall taxation burden , it continues to remain in all of the countries above the levels of taxation of 1965 and only nine countries have decreased total taxation since1980 as a percentage of GDP. Of course, in absolute amounts, the government coffers have grown with their economies to historically unprecedented colossal amounts. The only surprise is there are not more dramatic tax revolutions as there have been historically. The confusing statements about the falling power and shrinking size of governments and the rising power of global corporations, at least in terms of what governments consume in taxes from the GDP of the country’s entrepreneurs and in absolute terms, is misplaced. Specifically, the nine exceptional countries, almost half now released from the burden of communism, that have decreased the amount of taxes in terms of the percentage of the GDP consumed by their government since 1980 are as follows: Belgium, Czech Republic, Hungary, Ireland, Japan, Netherlands, Poland, Slovakia and USA.